BEAUCHAMP v. U.S.

No. 97-CV-6372T.

4 F.Supp.2d 213 (1998)

Kathleen BEAUCHAMP, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, W.D. New York.

May 11, 1998.


Attorney(s) appearing for the Case

Arnold R. Petralia, Petralia, Webb & O'Connell, P.C., Rochester, NY, for Plaintiff.

Brian M. McCarthy, Asst. U.S. Atty., Rochester, NY, George P. Eliopoulos, U.S. Department of Justice, Tax Division, Washington, DC, for Defendant.


DECISION and ORDER

TELESCA, District Judge.

INTRODUCTION

Plaintiff, Kathleen Beauchamp, brings this action pursuant to Internal Revenue Code § 6672 and § 1346 seeking a refund for taxes, penalties, and interest which she paid on March 31, 1995 to the Internal Revenue Service ("IRS") to satisfy the tax liabilities of her estranged husband, Claude Beauchamp. The IRS seized her property pursuant to a tax levy and, in order to secure...

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